Given the following data, calculate product cost per unit under absorption costing.

Direct labor

Direct materials

Variable overhead

Fixed overhead

Units produced per year

$$17\mathrm{.}00$ per unit

$$11\mathrm{.}00$ per unit

$$0\mathrm{.}90$ per unit

$$100,000$

$50,000$ units

Multiple Choice

$$28\mathrm{.}60$ per unit

$$31\mathrm{.}00$ per unit

$$30\mathrm{.}00$ per unit

$$30\mathrm{.}90$ per unit